An Exchange of Notes concerning the taxation of time share rights (SI 1995/765) has effect from 1 January 1992 see DT17553.

If using the HMRC Intranet, the agreement and exchange of notes can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Spain” will provide a link to the treaty and exchange of notes.